Talent Tax / 人才税收, Tax Compliance / 税务合规
2026-08-28
In China, tax residency turns on domicile or an aggregate 183-day stay in a tax year; a resident is taxed on worldwide income, a non-resident only on China-source income....
2026-08-28
Foreign individuals who are tax residents may choose between standard special additional deductions and the housing, language-training and children-education allowances (non-taxable) — but not both — under the延续 policy...
2026-08-28
Caishui No. 34 extends the Greater Bay Area individual income tax preference through 31 December 2027. 财税〔2023〕34号将粤港澳大湾区个人所得税优惠政策延续执行至2027年12月31日。Guangdong and Shenzhen pay a subsidy on the mainland–Hong Kong SAR...
2026-08-28
A foreign individual's tax-resident status is first fixed at the initial withholding by estimating the in-China residence days for the year, then corrected against the actual stay once known....